当前增值税扩围是我国税制改革中的重要环节,这一改革会给各行各业带来怎样的机遇与挑战,是我们需要探讨研究的问题。本文结合我国当前税制改革的变化,选取金融行业为研究对象,通过分析增值税改革对金融企业税负水平、贷款定价、净息差、运营成本等多方面因素的影响来初步得出增值税改革对金融行业带来的影响。 The current expansion of value-added tax is an important link in the tax reform in our country. What kind of opportunities and challenges this reform will bring to all walks of life is what we need to explore. Based on the current tax system reform in our country, we select the financial industry as the research object, initially through the analysis of the impact of VAT reform on the tax burden of financial enterprises, loan pricing, net interest margin, operating costs and other factors to initially come to value-added tax reform Impact on the financial industry.